Self-perception of ethical behaviour: The case of listed Spanish companies
Fecha
2016
Título de la revista
ISSN de la revista
Título del volumen
Editor
Enlace externo
Resumen
Purpose: This article aims to research into the perception that companies have of their
ethical behavior.
Design/methodology/approach: A questionnaire was conducted in June 2014
among the listed companies that comprise the IBEX 35 index of Spanish stock
exchanges. For the statistical analysis, contingency tables (double entry) were drawn up
as well and several statistical tests (Cramer’s V, Pearson’s x
2, Kendall’s correlation
coefficient; and Goodman and Kruskal’s Gamma).
Findings: The results show the self-perception that listed Spanish companies have of
their ethical behaviour, with the observation that, generally, they have a greater
perception than the reality of the study actually shows.
Research limitations/implications: Main limitations are that the sample size is
small, although it includes the largest listed companies in the country. Respondents
were essentially the Corporate Social Responsibility managers, so they may not be
familiar with some of the subjects on which they were questioned, as we are dealing
with large companies where responsibilities may be very compartmentalised.
Practical implications: This line of research helps to know more about the self
perception of big Spanish listed companies about their ethical behavior.Social implications: The evidence provided by this study helps to know more about
aspects than can be improved in connection the ethical behavior in companies. Recent
scandals make the topic very relevant from a social point of view.
Originality/value: In recent years there has been much talk about the ethics of
organisations and studies on the subject are plentiful. However, there has been scarcely
any research into the perception that companies themselves have of their ethical
behaviour.
Descripción
Palabras clave
Citación
Intangible Capital IC, 2016 – 12(1): 319-335 – Online ISSN: 1697-9818 – Print ISSN: 2014-3214 http://dx.doi.org/10.3926/ic.699
Colecciones

Excepto si se señala otra cosa, la licencia del ítem se describe como Attribution-NonCommercial 4.0 International